Timely Re-Export u/s 74: Duty Drawback Granted Despite Departmental Objections Nullified for Re-Exported Goods.

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....Duty Drawback - Section 74 - period of limitation for re-export - Appellants cannot be put to jeopardy due to the objections raised by the department which to a greater extent got nullified - the reexport should be treated as made in time and drawback should be allowed to the extent of the part of the goods that were actually reexported.....